On a net income basis for this year there is nothing you need do as there will be no depreciation taken. However, in the "Asset" section of the business you should consider entering the information pertaining to each asset that is/was part of the business. This may be needed in case in the future there are any sales complications should your wife sell and/or retire. While it may sound unfair, when an asset is sold that utilized accelerated depreciation, of which 200DB is one method, as opposed to straight line depreciation (equal amounts each year), there may be what is called "recapture" on the excess depreciation. It does not appear to be a problem in this case but it always is a benefit to having everything listed and accounted for.
@confusedrf
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